ANALYSIS OF THE APPLICATION OF ENTITY FINANCIAL ACCOUNTING STANDARDS WITHOUT PUBLIC ACCOUNTABILITY ABOUT EMPLOYEE BENEFITS WITH THE IMPORTANCE PERFORMANCE ANALYSIS METHOD

Iqbal Reza Nasution, Sugeng Riyadi

Abstract


This research aims to determine the application of SAK ETAP regarding employee benefits and the method for calculating SAK ETAP employee benefits in private companies in Jabodetabek as well as the impact of implementing the Job Creation Law on SAK ETAP calculating employee benefits using the Importance Performance Analysis method. The research methodology used in this research is descriptive quantitative. The population in this research are private companies in Jabodetabek. The sampling technique in this research used simple random sampling with a sample of 100 respondents. Analysis of this research data uses validity tests, reliability tests, and Importance Performance Analysis (IPA). The results of this research indicate that the implementation of SAK ETAP regarding employee benefits in private companies involves the process of recording, measuring and reporting employee benefits given to employees, the method for calculating SAK ETAP employee benefits in private companies is divided into 4 calculations, namely Short-Term Employee Benefits, Post-Employment Benefits, Other Long-Term Employee Benefits, and Severance Pay, as well as the impact of the implementation of the Job Creation Law on SAK ETAP for calculating Employee Benefits using the Importance Performance Analysis method. It can be concluded that company policies regarding employee benefits may change after the implementation of the Job Creation Law.


Full Text:

PDF

References


Chotimah dan Prasetya (2022), Penerapan Imbalan Kerja Berdasarkan PSAK 24 Pada PT ABC. Jurnal Ilmiah Multidisiplin Indonesia

Dewan Standar Akuntansi Keuangan Ikatan Akuntan Indonesia (DSAK IAI) (2021), Standar Akuntansi Keuangan Entitas Privat (SAK EP).

Dewan Standar Akuntansi Keuangan Ikatan Akuntan Indonesia (DSAK IAI) (2009), Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK ETAP)

Hamdan, et al. (2018), Employee Benefits Accounting, Its Impact on the Market Share Price, the Volume of Credit Facilities and Deposits. International Journal of Economics and Finance; Vol. 10, No. 1; 2018.

Handa S. Abidin, SH, LL.M, Ph.D, (2012). Artikel Pengertian Pemberi Kerja, diakses dari http://www.Penelitihukum.org.

Heider, F. (1958) The Psychology of Interpersonal Relations. New York.

Hery. 2013. Akuntansi Dasar 1 dan 2. Jakarta: PT.Grasindo.

Indratno, Albertus. 2013. Prinsip – Prinsip Dasar Akuntansi. Jakarta Timur: Dunia Cerdas.

Jan Hoesada (2021), Makalah Akuntansi Imbalan Paska Kerja.

Kenjo GmbH (2021), What’s the difference between wages and salary?. Diakses dari https://blog.kenjo.io/difference-wages-and-salary.

Kholida Qothrunnada (Maret 2022), Omnibus Law: Pengertian, Tujuan, dan Manfaatnya. Diakses dari https://finance.detik.com.

Liapis & Thalassinos (2013), A Comparative Analysis for the Accounting Reporting of “Employee Benefits” between IFRS and other Accounting Standards: A Case Study for the Biggest Listed Entities in Greece. International Journal of Economics & Business Administration Volume I, Issue (1), 2013.

Maslow, A. H. (1943). A Theory of Human Motivation. Psychological Review, 50, 1–21. DOI:10.1037/h0054346Corpus ID: 53326433

Michael, A. and Dixon, R. (2019) ‘Audit data analytics of unregulated voluntary disclosures and auditing expectations gap’, International Journal of Disclosure and Governance, 16(4), pp. 188–205.

Mirah (2018), Analisis Pengaruh Penerapan PSAK 24 (Revisian) Imbalan Kerja pada Laporan Keuangan Lembaga Pembiayaan Ekspor Indonesia (LPEI) (Studi Pada Lembaga Pembiayaan Ekspor Indonesia).

Nursal dan Sari (2023), Analisis Perhitungan Aktuaria Dana Pensiun Menggunakan Metode Projected Unit Credit. Journal Of Mathematics UNP Vol. 8, No. 1, Maret 2023, pp. 73~84.

Priyati, Novi. (2016). “Pengantar Akuntansi.” Indeks. Jakarta Barat.

Republik Indonesia (2003), Undang-Undang No. 13/2003 tentang Ketenagakerjaan.

Republik Indonesia (2011), Undang-Undang No. 5 Tahun 2011 tentang Akuntan Publik.

Republik Indonesia (2020), Undang Undang Nomor 11 Tahun 2020 tentang Cipta Kerja.

Republik Indonesia (2021), Peraturan Pemerintah Nomor 35 Tahun 2021 tentang Perjanjian Kerja Waktu Tertentu , Alih Daya , Waktu Kerja , Hubungan Kerja dan Waktu Istirahat , dan Pemutusan Hubungan Kerja (PP 35/2021).

Republik Indonesia (2021), Peraturan Pemerintah Nomor 36 Tahun 2021 tentang Pengupahan (PP 36/2021).

Republik Indonesia (2021), Peraturan Pemerintah Nomor 37 Tahun 2021 tentang Penyelenggaraan Program Jaminan Kehilangan Pekerjaan (PP 37/2021).

Sugiyono (2021), Metode Penelitian Kuantitatif, Kualitatif dan R&D, Alfabeta.

Suwardjono (2015), Teori Akuntansi. Universitas Gajah Mada.

Tatik dan Safrizal (2023), Analisis Penerapan PSAK 24 Agenda Decision IAS 19 pada PT XYZ. Jurnal Manajemen, Akuntansi dan Ekonomi Vol. 2 No. 1 Februari – Mei 2023

Vroom, V.H., (1964). Work and Motivation. John Wiley and Sons, Inc. United States of America.




DOI: http://dx.doi.org/10.31000/combis.v6i2.11301

Article Metrics

Abstract - 127 PDF - 108

DOI (PDF): http://dx.doi.org/10.31000/combis.v6i2.11301.g5148

Refbacks

  • There are currently no refbacks.



This journal has been indexed in:


googleGarudacrossrefdimention

Tools


        

Office:
Editor of Jurnal Comparative; Ekonomi dan Bisnis UMT, Building F, 3rd Floor, Faculty of Economics and Business, Universitiy Of Muhammadiyah Tangerang
Jl. Perintis Kemerdekaan I No.33, RT.007/RW.003, Babakan, Cikokol, Kec. Tangerang, Kota Tangerang, Banten 15118

Wa: 08567312111 (Galuh), 085716034977 (Eky)
Email: dynamic@gmail.com 

Jurnal Comparative: Ekonomi dan Bisnis © 2021 is licensed under CC BY-SA 4.0